Sales price point of indifference
The future reversionary value (sales price) that would make the present cost of leasing mathematically equal to the present cost of owning a property.
Sales potential
The possible or expected revenue of a retail outlet as defined by conditions within the market or trade area and the forces of competition.
Sales comparison value
An estimate of value derived by comparing the property being appraised to similar properties that have been sold recently, applying appropriate units of comparison, and making adjustments to the sales prices of the comparable based on the ele...
Sales comparison approach
A way to determine market value by comparing a subject property to properties with the same or similar characteristics.
Sale(s) proceeds before tax
The sale price minus the sale costs and the mortgage loan balance.
Sales proceeds after tax
The sale proceeds before tax minus the tax liability on the sale.
Sale-leaseback
A leasing and financing strategy in which a property owner sells its property to an investor, then leases it back. This strategy frees capital that otherwise would be frozen in equity.